TAPA Institute

CPA Bootcamp Regulation Area III: Federal Taxation of Property Transactions

Section 1 Lecture: Basis and Holding Period of Assets

Section 1 Quiz: Basis and Holding Period of Assets

Section 2 Lecture: Taxable and Nontaxable Dispositions

Section 2 Quiz: Taxable and Nontaxable Dispositions

Section 2 Simulation: Taxable and Nontaxable Dispositions - Asset Sale and Exchange Transactions

Section 2 Simulation: Taxable and Nontaxable Dispositions - Asset Sale and Exchange Transactions Answer Key

Section 3 Lecture: Amount and Character of Gains and Losses

Section 3 Quiz: Amount and Character of Gains and Losses

Section 3 Simulation: Amount and Character of Gains and Losses - Asset Transactions

Section 3 Simulation: Amount and Character of Gains and Losses - Asset Transactions Answer Key

Section 3 Simulation: Amount and Character of Gains and Losses - Agreement of Sale

Section 3 Simulation: Amount and Character of Gains and Losses - Agreement of Sale Answer Key

Section 4 Quiz: Related Party Transactions

10 Minute Break

Section 5 Lecture: Cost Recovery

Section 5 Quiz: Cost Recovery

Section 5 Simulation 1: Cost Recovery - MACRS

Section 5 Lecture Simulation 1: Cost Recovery - MACRS Answer Key

Section 5 Simulation 2: Cost Recovery - Expensing Options

Section 5 Simulation 2: Cost Recovery - Expensing Options Answer Key

Section 5 Simulation 3: Cost Recovery - Accumulated Tax Depreciation

Section 5 Simulation 3: Cost Recovery - Accumulated Tax Depreciation Answer Key

Section 6 Lecture: Gift Taxation

Section 6 Quiz: Gift Taxation

Course Evaluation